[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6150802,"mediaKeyId","5506274-b53bee319c5da3330f1d813fbdbb3a85","parentId",5506274,"title","Hohman School officials present 2024–25 fourth-quarter budget revisions, cite higher health-claims costs","audioSeconds",978,"startMs",1361000,"endMs",2339000,"viewUrl","/Search/View?dp=1&key=5506274-b53bee319c5da3330f1d813fbdbb3a85&start=1361&end=2339","thumbnailUrl","https://assets.pipeline.soar.com/5506274-b53bee319c5da3330f1d813fbdbb3a85/thumbnail_1361000.jpg","articleUrl","/articles/6150802/Wisconsin/Hohman-School-officials-present-202425-fourth-quarter-budget-revisions-cite-higher-health-claims-costs","mediaUrl","https://secure.pipeline.soar.com/6150802-c9fd96f2c2cdbf58e4640eb67e739f7e/orig.mp4?Expires=1775346709&Signature=ZIpq7slqGk8uIdkRLZao7eRHqLzi50v-cNPN04OE8yG8CFS49wVaSRRSLxkxZl7rE-UQn~GpZUqDYA4tz276blfuqzv57w6sV4V-2wssunekQBVCfVBSgrosdEQy-5M2PDvhQcUJVSraOMidbv2dAhGlEMVxJ6T17PO311dikinl54yNIznxakPHcO6xSQ9zwk80Y6YfVEpioHG9IbXIvqkHPObvTTSPR24zFwJB00eg367Z3geRZvuuLeIS8JNdYIWNA4tLgHLx1Y40PDfj5z1ZXgsCRFGlJc9Nh1aUCRbdUnTiUh-Ua030AuCBJsHuTfOWMaNNOSa8RugDcZ4l~A__&Key-Pair-Id=KUT5TJCACFTXG","author","Holmen School District","date","2025-07-29T17:29:35Z","article","Julie Holman, executive director of finance and operations for the School District of Hohman, presented fourth-quarter budget revisions for the 2024–25 fiscal year to the school board on July 28, saying the district adjusted revenues and expenditures after the fiscal year closed June 30.

Holman told the board the general fund revised revenue budget is $56,464,000, an increase of $243,000 from the March projection “primarily due to more projected interest earnings on fund balance reserves.” She said the revised general fund expenditure budget is $60,206,000, an increase of about 1.45% since March, driven mainly by health-insurance experience.

Why it matters: the district moved to partial self-insurance for health coverage and must record an actuarial estimate for “incurred but not received” claims at fiscal year end. Holman said the initial IBNR (incurred but not received) estimate recorded in the issue paper was $579,000, and that the district expected to adjust that estimate downward during audit discussions.

Holman cautioned the estimate is imperfect: “It doesn’t mean that that is the actual. In addition, we have to record anything we know but wasn’t paid by June 30,” she said, explaining the audit entry. She added the district has been “running worse than any of Janice self insured districts right now,” and called the early experience “challenging” while noting staff and the insurance center are reviewing claims data for future premium-setting and cost containment.

Holman also reported changes in other funds. The special-education fund rose about $167,000 since March, largely because of tuition invoices and out-of-district placements agreed to after the district’s October certification; the result is an interfund transfer from the general fund of about $7,460,000, roughly 12.4% of general fund expenditures and about $606,000 (8.8%) higher than the prior year. She said the debt-service fund showed a $432,000 revenue increase tied mainly to a bond bid premium received when the district sold construction bonds this spring; ending debt-service fund balance was estimated at $5,370,000. Capital-projects funds (funds 42 and 46 combined) reflected remaining construction funding and an estimated available balance of roughly $791,000 for long-term capital improvements.

Board members pressed for clarification on how the insurance entries will appear in the audit and in future budgets; a board member asked whether the IBNR estimate and related premium adjustments would be “corrected in budget” before the audit. Holman replied the audit entries will be adjusted to actuals for the audit and that any overage would become restricted fund balance to smooth future premium-setting. She said the district’s goal is “to set premiums slightly above anticipated claims, and to establish some revert reserves in the future.”

Actions and next steps: Holman said the fourth-quarter revisions will be presented for formal approval on the board’s consent agenda at the district’s August meeting. The district’s 2024–25 audit field work had begun the week of the meeting.

Context and limits: Holman repeatedly described the IBNR number as an estimate and said discussions with the insurance center likely will reduce the audit adjustment. The board did not vote on the fourth-quarter revisions at the July 28 meeting; the presentation was informational and scheduled for approval on a future consent agenda.","mediaType","Video","parentTitle","July 28, 2025 School District of Holmen School Board Meetings","oneSentenceSummary","Julie Holman, executive director of finance and operations for the School District of Hohman, presented fourth-quarter budget revisions for the 2024–25 fiscal year to the school board on July 28, citing an actuarial estimate for unpaid health claims and increases in special-education costs that raised the district’s expenditure estimate.","taxTitle","Holmen School District, School Districts, Wisconsin","taxId",72553,"location","Wisconsin","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6150787,"Hohman nutrition services earns USDA \"lunch trailblazer\" award for scratch recipes",1,1213000,1214000,"/Search/View?dp=1&key=5506274-b53bee319c5da3330f1d813fbdbb3a85&start=1213&end=1214","https://assets.pipeline.soar.com/5506274-b53bee319c5da3330f1d813fbdbb3a85/thumbnail_1213000.jpg","/articles/6150787/Wisconsin/Hohman-nutrition-services-earns-USDA-lunch-trailblazer-award-for-scratch-recipes","https://secure.pipeline.soar.com/6150787-4824a03d6ed03f1870d97292b5c2a8f9/orig.mp4?Expires=1775346709&Signature=QLB5Z~M8r-jT7z~AmH~ots4cI0azcjy4SWwY3RH4pBr4V4GqVzxDv10WCB65geCBujxACbDpLB-dM-0lQrk3pvLht21AMH73R0NNL0goIMUOGXaVPuaGFTNtqcC2nfDWJ7agKdCJFjskZ3~UFYIbS6dnn0hn78UegoMFfS~q3yHC~xHhsBCUPr4q2vhzvt2SI1mDcKL8Wj6TzxZFgHO8gyPfOgnTHSKAfWlCu0KzTIoJLd2okej0YGrAoMsPDNmGoFdSfvSIgEokkBlmIZU69HOMbyYPj48YdRdllL4rJ19w-4TvuyAlIi2nhWTdn4SKYw3VEe1LZLJvUqhMzHRRAA__&Key-Pair-Id=KUT5TJCACFTXG","Dr. Kristin Mueller, district administrator, announced July 28 that Hohman Nutrition Services earned a second USDA Healthy Meals Incentive Award, receiving the lunch “trailblazer” recognition for an innovation in scratch-made meal preparation.

Mueller said the award recognized the district’s “better together meat sauce” recipe and noted other scratch-made items highlighted by the USDA selection committee, including a scratch-made taco meat, a Korean beef bowl and an Italian meatball recipe. She thanked nutrition-services staff and named Mike Gasper and Danielle for their work.

The announcement was presented as a recognition in the district administrator’s report; no board action was required.","District leaders announced that Hohman Nutrition Services received a USDA Healthy Meals Incentive Award for innovative scratch recipes, including a meat sauce that won the lunch trailblazer recognition, and thanked staff by name.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6150792,"Hohman officials to renew police-liaison contract with village; district to contribute half of cost",89,2730000,2819000,"/Search/View?dp=1&key=5506274-b53bee319c5da3330f1d813fbdbb3a85&start=2730&end=2819","https://assets.pipeline.soar.com/5506274-b53bee319c5da3330f1d813fbdbb3a85/thumbnail_2730000.jpg","/articles/6150792/Wisconsin/Hohman-officials-to-renew-police-liaison-contract-with-village-district-to-contribute-half-of-cost","https://secure.pipeline.soar.com/6150792-d6669ea2c5a27d3c5518bf88798728f5/orig.mp4?Expires=1775346709&Signature=jOsg8Sk1ZpFEUgAFM5MaLVodI~nUVqIzsmnlga1V4bknBS4qc3hUVnOd0Jan9SfQV1qAoz7PNnAb7DyYn3g0V4~AbYQ-9yT5ElU7PB7SYUYQHfWw51izvOeAYMRilfCCKbfOw~V3Ffn0Ar3uDJDiS1uuA-biCD~rznle6jvb-n3XxNry2MQ8PZvRl2Zc14eMyApZj2RmZkXBk1jqZN63oaiGZNtXNbspeXBLHkqqeCXkvNDVKQhLSMJ73O0tB7uo7h7TYkMBp4ldG~teHEbHzsEyQDPsVvgZjKN7UtSeehtG5R8-p2Efw7R2O13nN75JohVlUT3SbUOy308KaT23wA__&Key-Pair-Id=KUT5TJCACFTXG","Dr. Kristin Mueller, district administrator, presented the district’s police-liaison agreement with the Village of Homan at the July 28 school board meeting, saying the district pays half the liaison’s cost and the village pays the other half.

Mueller described the role as relationship-focused and preventive: the liaison works with students to address issues before they escalate and the district has sought to use the position across schools throughout the year. She said the district reimburses the village quarterly and that the district’s share for the 2025–26 school year would be “approximately 41,000.”

The board did not vote on the contract July 28; Mueller said the agreement will be included on the Aug. 11 consent agenda for formal approval. No additional contractual language or performance metrics were presented during the discussion that night.","District leaders presented a contract to continue a shared police liaison with the Village of Homan, estimating the district's share at about $41,000 for the 2025–26 school year; the agreement will be on the Aug. 11 consent agenda for approval.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6150797,"Hohman school leaders set criteria to rank unfunded needs for 2026–27 budget",370,2354000,2724000,"/Search/View?dp=1&key=5506274-b53bee319c5da3330f1d813fbdbb3a85&start=2354&end=2724","https://assets.pipeline.soar.com/5506274-b53bee319c5da3330f1d813fbdbb3a85/thumbnail_2354000.jpg","/articles/6150797/Wisconsin/Hohman-school-leaders-set-criteria-to-rank-unfunded-needs-for-202627-budget","https://secure.pipeline.soar.com/6150797-ac5b7e820978c3142d829e038e0b2d4a/orig.mp4?Expires=1775346709&Signature=NbemrCYocUN4aIohoj7ejfSvjsW1wofb-nxRLoC2znkm-g4FUWnajqkxe9tnCCWKwVFT~0xIotkbvHXAy9ngnvqL-DT0cl8WeZqD3l8o00uQy65I6NL7b~daY3LwbDljkygl0bDctnfj8lSpB7WX4FU55w6nP7oGXWzKfoqPfZlWS3NmA2~3J0VugWfu4NdfyDRsl0Tuo-zjZWBozKBIiW49YCP6gixlLGYW~vE~Rqvl2dcdfCFQsEFESz85QOwBIu9qjQCQzsWzrbJq96VUkmEOR9wVMa2rswtFWI-tEWfmletwBJab2MaPsfmvYXDl50mLAWIZZrpkmfgh~bgw0Q__&Key-Pair-Id=KUT5TJCACFTXG","Dr. Kristin Mueller, district administrator for the School District of Hohman, and Julie Holman, executive director of finance and operations, described the district’s budget‑development process for the 2026–27 fiscal year and proposed criteria to rank unfunded needs on July 28.

Mueller said the district uses the strategic plan to guide funding choices and that the proposed criteria group potential requests under the plan’s focus areas—student learning, fiscal, workforce, engagement and safety—so leadership can score and prioritize requests that touch multiple focus areas.

“Every budget includes difficult choices and those budget choices leave some unfunded needs,” Mueller said. She explained the criteria are intended to make funding decisions objective and balanced so requests that align with multiple strategic indicators receive higher priority.

Holman summarized the timetable: the criteria are scheduled for board approval in early August so leadership can rank unfunded and underfunded needs and bring prioritized lists back to the board as funding options are considered. She noted the district simultaneously audits the 2024–25 year, finalizes the current-year budget, and develops the 2026–27 request.

The board did not take a vote on the criteria at the July 28 meeting; staff said the proposal will appear on the Aug. 11 consent agenda for formal approval, after which leadership will compile ranked requests for board review.","District leaders presented the budget-development timeline for 2026–27 and proposed a criteria-based tool tied to the strategic plan to prioritize unfunded needs; the board will consider adopting the criteria in August.","actionData","errors"]

Article not found

Hohman School officials present 2024–25 fourth-quarter budget revisions, cite higher health-claims costs

Hohman nutrition services earns USDA "lunch trailblazer" award for scratch recipes

Hohman officials to renew police-liaison contract with village; district to contribute half of cost

Hohman school leaders set criteria to rank unfunded needs for 2026–27 budget